2025 (1) TMI 1672

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....rishna Agarawal ORDER 1. It is, inter alia, submitted by counsel for the petitioner that notice dated 03.08.2023 was issued to the petitioner under Section 127 of the Income Tax Act, 1961 (for short 'the Act'), however, the order passed on the said notice was not communicated to the petitioner. Further submissions have been made that subsequent thereto, notices under Section 143(2) o....

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.... of the endorsement made on the order dated 23.08.2023 reveals that the said order has been sent by endorsement 1557-1561 to the authorities named therein and the sixth person indicated is the assessee concerned. Apparently, the order has not been communicated to the petitioner. Reliance has been placed by counsel for the petitioner on Ajanhta Industries Vs. Central Board of Direct Taxes : [1976] ....